What is trực tiếp bóng đá hôm nay order of payment of taxes, late payment interest, and fines in Vietnam?

What is trực tiếp bóng đá hôm nay order of payment of taxes, late payment interest, and fines in Vietnam?

According to Clause 2, Article 57 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay order of payment for taxes, late payment interest, and fines is stipulated as follows:

- Overdue tax debts, fines, and late payment interests subject to enforcement measures;

- Overdue tax debts, fines, and late payment interests not yet subject to enforcement measures;

- Arising tax amounts, fines, and late payment interests.

What is trực tiếp bóng đá hôm nay order of payment of taxes, late payment interests, and finesin Vietnam (Image from trực tiếp bóng đá hôm nay Internet)

What are regulations on handling of overpaidtaxes, late payment interests, and fines in Vietnam?

According to Article 60 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019regarding trực tiếp bóng đá hôm nay handling of overpaid taxes, late payment interests, and fines:

- Taxpayers who have overpaid taxes, late payment interests, and fines are entitled to offset trực tiếp bóng đá hôm nay excess amounts against outstanding taxes, late payment interests, and fines, or deduct from trực tiếp bóng đá hôm nay taxes, late payment interests, and fines due in trực tiếp bóng đá hôm nay next payment period, or get a refund of trực tiếp bóng đá hôm nay excess amounts if there are no outstanding taxes, late payment interests, and fines.

In cases where taxpayers request to offset trực tiếp bóng đá hôm nay overpaid taxes, late payment interests, and fines with outstanding taxes, late payment interests, and fines, late payment interest interest will not be calculated for trực tiếp bóng đá hôm nay offset amount from trực tiếp bóng đá hôm nay date trực tiếp bóng đá hôm nay excess payment arises to trực tiếp bóng đá hôm nay date trực tiếp bóng đá hôm nay tax authority performs trực tiếp bóng đá hôm nay offset.

- In cases where taxpayers request a refund of trực tiếp bóng đá hôm nay overpaid amounts, trực tiếp bóng đá hôm nay tax authority must issue a decision to refund or provide a written response stating trực tiếp bóng đá hôm nay reasons for not refunding within 05 working days from trực tiếp bóng đá hôm nay date of receiving trực tiếp bóng đá hôm nay written request.

- Excess payments will not be refunded and trực tiếp bóng đá hôm nay tax authorities will perform accounting cancellation of trực tiếp bóng đá hôm nay excess amounts in trực tiếp bóng đá hôm nay following cases:

+ trực tiếp bóng đá hôm nay tax authority has notified trực tiếp bóng đá hôm nay taxpayer of trực tiếp bóng đá hôm nay overpaid amounts eligible for a refund, but trực tiếp bóng đá hôm nay taxpayer refuses to accept trực tiếp bóng đá hôm nay refund in writing;

+ trực tiếp bóng đá hôm nay taxpayer is not operating at trực tiếp bóng đá hôm nay registered address with trực tiếp bóng đá hôm nay tax authority, and trực tiếp bóng đá hôm nay tax authority has notified trực tiếp bóng đá hôm nay excess payments through mass media, but after 01 year from trực tiếp bóng đá hôm nay notification date, trực tiếp bóng đá hôm nay taxpayer has not responded in writing to request a refund;

+ trực tiếp bóng đá hôm nay excess payment is over 10 years from trực tiếp bóng đá hôm nay date of payment to trực tiếp bóng đá hôm nay state budget, and trực tiếp bóng đá hôm nay taxpayer has not offset trực tiếp bóng đá hôm nay tax obligations and has not requested a tax refund.

- In cases where taxpayers are not operating at trực tiếp bóng đá hôm nay registered business address and have overpaid taxes, late payment interests, fines, and outstanding taxes, late payment interests, fines, trực tiếp bóng đá hôm nay tax authority will offset trực tiếp bóng đá hôm nay excess amounts against trực tiếp bóng đá hôm nay outstanding taxes, late payment interests, and fines.

What is trực tiếp bóng đá hôm nay extension of tax payment deadlines in Vietnam?

Based on Article 62 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay regulations are as follows:

Extension of Tax Payment Deadlines

1. Extension of tax payment deadlines shall be considered based on trực tiếp bóng đá hôm nay taxpayer's request in one of trực tiếp bóng đá hôm nay following cases:

a) Suffering material damage, directly affecting production and business due to force majeure as stipulated in Clause 27, Article 3 of this Law;

b) Having to cease operations due to relocation of production and business establishments as requested by competent authorities, affecting production and business results.

2. Taxpayers eligible for extension of tax payment deadlines as stipulated in Clause 1 of this Article may be granted an extension for part or all of trực tiếp bóng đá hôm nay tax payable.

3. trực tiếp bóng đá hôm nay extension period is regulated as follows:

a) Not exceeding 02 years from trực tiếp bóng đá hôm nay tax payment deadline for cases stipulated in point a, Clause 1 of this Article;

b) Not exceeding 01 year from trực tiếp bóng đá hôm nay tax payment deadline for cases stipulated in point b, Clause 1 of this Article.

4. Taxpayers are not subject to fines and late payment interest interest on trực tiếp bóng đá hôm nay tax debt during trực tiếp bóng đá hôm nay extension period.

5. trực tiếp bóng đá hôm nay head of trực tiếp bóng đá hôm nay directly managing tax authority shall decide trực tiếp bóng đá hôm nay amount of tax to be deferred and trực tiếp bóng đá hôm nay deferment period based on trực tiếp bóng đá hôm nay extension application.

Therefore, taxpayers can extend their tax payment deadlines as follows:

- Not exceeding 02 years from trực tiếp bóng đá hôm nay tax payment deadline for cases suffering material damage, directly affecting production and business due to force majeure, including:

+ Material damage due to natural disasters, catastrophes, epidemics, fire, unexpected accidents;

+ Other force majeure cases as stipulated by trực tiếp bóng đá hôm nay Government of Vietnam.

- Not exceeding 01 year from trực tiếp bóng đá hôm nay tax payment deadline for cases of having to cease operations due to relocation of production and business establishments as requested by competent authorities, affecting production and business results.